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Taxation - Hong Kong

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Frequently Asked Questions of filing an Employer’s Return in Hong Kong

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The following are the frequently asked questions regarding filing employer’s return in Hong Kong:

Q: If I had five employees starting from 1 April 2020 while only one employee left as on 30 April 2021. Which form should I file, IR56B or IR56F?
A: It depends. If the employees are still active until 31 March 2021, Form IR56B for the year of assessment 2020/21 should be filed, otherwise an IR56F should be reported.

Q: Can I print my own Form IR56B using the same format of those issued by the Inland Revenue Department?
A: No, you cannot. If you wish to submit paper form IR56B, you must download the form from the Inland Revenue Department’s website (“IRD”) or obtain it from IRD’s fax service.

Q: Our company has employed a foreign citizen with permits to work in Hong Kong. He had registered for Hong Kong Identity Card but the physical Identity Card is pending issue. For the Form IR56E, I should report his HK Identity Card number or his passport number?
A: In such case, you should fill in his passport number and place of issue. Once the HK Identity Card number of this employee is known, you should write to inform IRD to update his personal records as soon as possible.

Q: Do I need to report the dividend paid to shareholders or directors of my company?
A: Not necessary since dividends are not taxable.

Q:
Do we need to include the employees of our subsidiaries when file our Employer’s Return?
A: No. You and your subsidiaries should file separate Employer’s Returns.

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